The ATO has advised that it is experiencing delays with the processing of SHA special account payment claims due to problems with its systems. It says that it is working to resolve the issues as quickly as possible. The SHA special account closed to employer deposits on 30 June 2006. However, it is still open for individual account holders who have not yet transferred their balance to a super fund or retirement savings account. It is also used it to deposit unclaimed super guarantee and super co-contribution amounts.